This podcast discusses the Supreme Court's decision on the classification of relays triggered a reaction from the automobile industry and inturn, the CBIC. Meandering through the HSN, contemporary decisions on classification, the primary use test, and also on the nuance of classification being super-specific to the commodity sought to be classified, the CBIC's Circular is partly a  response to trade representations to contextualise Westinghouse Saxby and partly a missive to field formations.

Audio Source: An article published on the LKS website in January 2021 https://www.lakshmisri.com/insights/articles/westinghouse-saxby-farmer-ltd-the-saga-continues/

Authors:  Sai Prashanth, Joint Partner (LKS), and Krithika Jaganathan, Principal Associate (LKS) 

Voice: Ena Chakravorty, Head- PR & Corporate Communications (LKS) 

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